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In a recent article in this journal Geoffrey Stuttard argued that the provisions of the Health and Safety at Work Act 1974 which provide for union appointed safety representatives have important implications for extending industrial democracy. The essence of this line of argument is that the subject area of workplace health and safety, which has for so long been dominated by unilateral management decision making at the individual workplace and a framework of common and statute law that has taken a highly “paternalistic” attitude towards the issue of employee and union involvement, is to become at least an area of extensive joint discussion, and possible one of joint decision making.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The purpose of this study is to synthesise the prior literature on strategy maps to develop a practitioner’s guide to the design of strategy map frameworks. Robert Kaplan and David Norton introduced the strategy map in their 2000 Harvard Business review article. A strategy map visually represents how the critical elements of an organisation’s strategies are linked together. In an organisation’s strategy execution process, a strategy map complements a performance measurement framework such as the balanced scorecard.

This is a technical paper, which primarily builds on the prior literature on the strategy map design. In particular, this study reviews 41 publications on strategy maps in the period 2000-2015, including observation of 333 strategy map frameworks.

This study develops 14 design principles across seven features of a strategy map framework. This study also identifies a significant lack of empirical research on strategy map design features and principles.

Future research could examine whether and why various design features and principles could exert different or same effects (e.g. decision-relevance).

The developed design features and principles can be used by practitioners as guidance for developing customised strategy maps for their organisations.

This paper contributes to the literature by serving as a “one-stop shop” for both practitioners and researchers seeking a comprehensive understanding of the current state of the strategy map design features and principles.

Western societies have been shaken by the economic crisis brought on by ‘casino capitalism’ and the recklessness of the financial institutions. Once esteemed financial institutions, like Lehman Brothers, are now shown to have used dubious accounting methods to cover losses; and accountants, regulators and governments have come under scrutiny. In public life, the scandal of MPs' expenses at Westminster and the blockages in legislative assemblies in the US are compounded in England by reports of deficient and degrading care in acute hospitals, where organisational considerations appear to have taken over from the prime mission of patient care. At this time, a new, or perhaps rediscovered, form of leadership is required. One that taps into the spirit, the animating and motivating force within individuals and groups, and uses values to create a better public service for all.

People go into employment for a range of reasons. One of those is usually to find a sense of meaning, as humans are meaning‐seeking animals.In the public sector there is even more likelihood of some kind of ‘calling’. This may not be a religious call, or even an overtly spiritual one, but there will usually be some sense in which the role and the individual reach out to one another.In a time of recession and strain on public finances and services, leaders need to work in a way that appeals to the spirit, the vocation in each person and the team.

The purpose of this paper is to investigate the impact of ownership of public sector organizations on the implementation of knowledge management (KM) processes and subsequent performance.

Using 268 responses obtained from a structured country-wide survey, the study assesses the hypothesized differences in the implementation of KM processes (knowledge creation, knowledge capture and storage, knowledge sharing and knowledge application and use), the overall performance benefits of implementation (innovation, quality and operational performance), and their relationships, among the federal, state and semi-government organizations in the United Arab Emirates.

The results show that federal government organizations implement all four KM processes to the greatest extent, followed by state and semi-government organizations. In general, all KM processes had a significant positive impact on the innovation, quality and operational performance of the public sector, but the strength of this impact was found to differ across different public sector organizations. The overall improvement in all three performance aspects was found to be highest for federal, followed by state and semi-government organizations.

The findings of this study are useful for practitioners and policymakers, especially those overseeing national KM programs to devise strategies, policies and support mechanisms to ensure that public sector organizations, regardless of their ownership, can implement efficient and effective KM processes and achieve their desired performance goals.

The study is arguably the first comprehensive attempt to understand the impact of firm ownership on KM in the public sector.

Firm size is an important contingency variable in macro-organizational studies. Several questions arise in relation to knowledge management and organizational size that is critical to both public and private organizations. Unfortunately, despite its significance, all or most of the studies that examined the effects of organizational size’ on knowledge management have been in the private sector. This paper aims to empirically study the effects of organizational size on the key knowledge management processes and subsequent operational efficiency derived from its implementation in the public sector.

A structured country-wide survey of United Arab Emirates public sector organizations was conducted. The 383 completed responses obtained were then analysed to assess the hypothesized differences in the implementation of knowledge management processes (knowledge acquisition, knowledge creation, knowledge capture, knowledge storage and retrieval, knowledge sharing, knowledge utilization) and its impact on the operational efficiency across small and medium, large and very large public sector organizations.

The results revealed that the extent of implementation of all six knowledge management processes and operational efficiency followed an inverted “V” pattern, in which, both knowledge management processes and operational efficiency was found to increase while transitioning from small and medium entities to large entities, but was found to decrease while transitioning from large to very large entities. In terms of relationships, while all knowledge management processes had a significant positive impact on the operational efficiency of the public sector, the ability to derive operational efficiency from knowledge management processes was found to be the highest for very large public sector organizations.

The novel findings are useful for practitioners and policymakers, especially those overseeing a country’s knowledge management initiatives to devise strategies, policies and support mechanisms to ensure public sector organizations, regardless of their size, can implement efficient and effective knowledge management processes to improve their operational efficiency.

The study is arguably the first comprehensive attempt to understand the impact of organizational size on knowledge management in the public sector.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.